This proceeding involves a deficiency in income tax for the year 1952 in the amount of $341.
The sole issue is whether a subsistence allowance which the petitioner received was additional compensation within the meaning of section 22 (a).
FINDINGS OF FACT.
Petitioner was a resident of Winder, Georgia, during the year in issue and filed his individual income tax return for such year with the former collector of internal revenue for the district of...
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